ICAI CA Articleship Stipend 2025, Minimum Stipend, Mode of Payment
CA Articleship Stipend 2025 details are necessary for aspiring Chartered Accountancy students. Check 3-year Articleship duration and find essential information for your CA journey.
Mridula Sharma6 Jul, 2025
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CA Articleship Stipend 2025
The Institute of Chartered Accountants of India (ICAI) has suggested new stipend rates for CA Articleship. These revised rates, based on the classification of cities/towns, are proposed under CA Regulation 48(1). Here are the updated minimum stipend rates in the table below.| ICAI CA Articleship Stipend 2025 (Expected) | |||
| Classification of the Normal Place of Service of the Article Assistants | During 1st Year (INR) | During 2nd Year (INR) | During 3rd Year (INR) |
| 1. Cities/Towns having a population of 20 lakhs and above | 4,000 | 5,000 | 6,000 |
| 2. Cities/Towns having a population of five lakhs and above but less than 20 lakhs | 3,000 | 4,000 | 5,000 |
| 3. Cities/Towns having a population of less than 5 lakhs | 2,000 | 3,000 | 4,000 |
CA Articleship Training Eligibility 2025
A CA student can begin Articleship under a practicing Chartered Accountant if they meet any of the following criteria:- Passed either group of the CA Intermediate Examination through the CPT route.
- Is a Commerce Graduate with 55% or more average marks, or any other graduate with 60% or more marks, entering directly.
- Passed ICMAI Intermediate or ICSI Intermediate examination, also entering directly.
What is the Minimum CA Articleship Stipend Amount?
The Institute has established a minimum monthly stipend amount that a supervising Chartered Accountant (principal) must pay to their Articles every month. Here's a table below on the Minimum stipend amount for CA Article trainees:| Classification of the Normal Place of Service of the Articled Assistant | Minimum CA Articleship Stipend | ||
| During 1st year of training | During the 2nd year of training | During the 3rd year of training | |
| 1. Cities/Towns having a population of 20 lakhs and above | Rs 2,000 | Rs 2,500 | Rs 3,000 |
| 2. Cities/Towns having a population of 4 lakhs and above but less than 20 lakhs | Rs 1,500 | Rs 2,000 | Rs 2,500 |
| 3. Cities/Towns having a population of less than 4 lakhs | Rs 1,000 | Rs 1,500 | Rs 2,000 |
- The figures in the table represent the monthly stipend for CA Articles, to be paid consistently during the 1st, 2nd, and 3rd years of their training.
- No stipend is owed for additional leaves taken by the CA Articles.
- If an Articleship transfer occurs, the duration of the student's training under any previous principal or principals will be considered in calculating the total Articled training period. This ensures a fair account of the training experience, even if there's a change in the supervising Chartered Accountant.
Top 10 Firms Offering Higher CA Articleship Stipend
No upper limit exists for the Articleship stipend, allowing employers to decide freely despite the ICAI setting a minimum. Big 4 accounting firms, such as EY, PWC, Deloitte, and KPMG, typically offer significantly higher stipends. On average, in metro cities over the 3-year period:- Year 1: INR 15,000 (+) Travelling Expenses
- Year 2: INR 20,000 (+) Travelling Expenses
- Year 3: INR 25,000 (+) Travelling Expenses
| Top 10 Firms Paying Higher CA Articleship Stipend | |||
| Company Name | 1st Year | 2nd Year | 3rd Year |
| Grant Thornton Bharat | 10000 | 14000 | 18000 |
| BDO India | 7500 | 10000 | 12000 |
| Protiviti | 12500 | 15000 | 17500 |
| Mazars | 7500 | 10000 | 12000 |
| RSM | 7500 | 10000 | 12000 |
| N.A. Shah | 10000 | 12000 | 13000 |
| Nangia Andersen | 10000 | 12000 | 13000 |
| Chaturvedi and shah | 8000 | 9500 | 12000 |
| Haribhakti | 10000 | 12000 | 14000 |
| Mahajan & Aibara | 10000 | 12000 | 14000 |
CA Articleship Stipend 2025 Mode of Payment
The CA is required to pay the stipend to their Articled assistant through either of the following methods:- Monthly payment via a crossed account payee cheque, accompanied by a stamped receipt obtained from the Articled assistant.
- Depositing the stipend amount monthly into an account opened by the Articled assistant in their own name at a bank branch specified by the CA.
| Related Links: | |
| CA Articleship | CA Articleship Registration |
| CA Final Exams | CA Final Exam Date |
| CA Final Registration | CA Final Syllabus |
CA Articleship Stipend FAQs
What is the current stipend for CA Articleship?
As of now, for cities or towns with a population of 20 lakhs and above, the stipend rates are as follows: First year - INR 4,000, Second year - INR 5,000, Third year - INR 6,000. For more information on the CA Articleship Stipend, check the above article.
How much can a CA earn during an Articleship?
On average, the salary for a CA Articleship in India is 1.4 Lakhs per year, translating to ₹11.7k per month. These estimates are based on recent salaries from various CA Articleships across different industries. Also, For more information on the CA Articleship Stipend, check the above article.
What is the stipend for Big 4 Articleship?
Stipends in Big 4 firms typically range from Rs. 10,000 to 15,000 per month. However, this can vary based on factors such as location and annual raises. Mid-size firms generally offer lower stipends, with maximum amounts of around Rs. 8,000 per month. For more information on the CA Articleship Stipend, check the above article.
What is the stipend for CA Articleship in 2025?
In 2025, the stipend depends on your city's population. For cities below 2 lahks, it's a minimum of 2000; for those above 5 lahks but below 20 lahks, it's 3000; for cities with a population above 20 lakhs, the stipend can be 4000 per month. For more information on the CA Articleship Stipend, check the above article.
What is the highest stipend in CA?
There is no specified upper limit for stipends by ICAI. In Big 4 firms, stipends usually range from INR 10,000 to 20,000. It's noteworthy that ICAI has proposed to double these rates, as per the draft CA Regulations. Also, For more information on the CA Articleship Stipend, check the above article.
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